Taxable Sales

Starting July 1, 2017, the only taxable foods sold through vending machines, snack boxes, or honor boxes are prepared food, soft drinks, candy, and dietary supplements. (Previously, all food sold through a vending machine was taxable.) Vending machine sales are also taxable if the vending machine is located on the property of – or operated by – a school or a tax-exempt or nonprofit organization.  

Note: Sales from powdered beverage dispensers are taxable.

Exempt or Nonprofit Organizations

Prepared food, soft drinks, candy, and dietary supplements sold from vending machines by an exempt or nonprofit organization are taxable.

The use of all coin-operated entertainment and amusement devices is taxable. Examples include:

• Batting cages
• Cranes
• Foosball and pool tables
• Fortune telling machines
• Jukeboxes
• Photo or video booths
• Rides
• Video and pinball games

Coin-operated means the device is both activated and operated by the purchaser upon providing the device with a payment or payment indicator. Examples include:

• Inserting a coin, paper currency, or token
• Swiping a card
• Entering a code
• Using an electronic payment method

Certain grooming and hygiene products sold through vending machines are taxable. Examples include:

For more information, see Grooming and Hygiene Products.

Sales made through coin-operated car washes and vacuums are taxable.

Sales of towels, chamois cloths, cleaning supplies, and deodorizers through vending machines are also taxable.

 For more information, see Towing, Cleaning, and Rustproofing Services.

Animal feed sold from a vending machine is taxable, including sales from dispensers located at parks and zoos.

Baggage cart rentals are taxable.

Vending machine sales of miscellaneous items are taxable. Examples include:

• Books
• Color crayons
• Magazines
• Notebooks
• Pencils
• Phone cards
• Sewing kits
• Shoe polish, shoeshine cloths
• Souvenirs

Photocopies are taxable whether the customer or business operates the copy machine.